Sal and Ruth Alaniz - Page 9

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          Appeals officer at the administrative hearing.  Furthermore, the            
          Appeals officer’s offer to suspend collection activities for one            
          year demonstrates respondent’s willingness to give petitioners              
          more time to reduce their expenses, including those incurred                
          after rejection of the first settlement offer.                              
               Petitioners attached a number of exhibits to their Motion,             
          most of which were unavailable to the Appeals officer at the time           
          of the hearing, to support their argument that respondent’s                 
          determination was an abuse of discretion.  Petitioners included a           
          Schedule C for 2002 reflecting monthly income of $2,605, a                  
          junkyard’s appraisal of the Ford Thunderbird, and documentation             
          of petitioners’ medical problems.  However, it is self-evident              
          that the Appeals officer may not be held to have committed an               
          abuse of discretion where information that might have supported             
          petitioners’ position was not forthcoming at the time of the                
          administrative hearing.  In any event, we are unable to conclude            
          that the production of such additional information at the time of           
          the hearing might have led to a different result.  See Van                  
          Vlaenderen v. Commissioner, T.C. Memo. 2003-346.                            
               We have reviewed the financial information which the record            
          reveals was available to the Appeals officer at the time of the             
          administrative hearing, and we conclude that respondent’s                   
          rejection of the $2,000 offer in compromise was not arbitrary.              
          Respondent’s refusal of the de minimis offer was justified by               






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